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Fava, Karl L; Horn, Jonathan; Moore, Daniel T; Morrow, Susanne; Nellen, Annette; Newman, Teri E; Reyna, S. Miguel; Rubin, Kenneth L; Vega, Amy M; Zidik, Jr., Donald J
The Tax Adviser, 03/2013, Letnik: 44, Številka: 3Magazine Article, Trade Publication Article
This article covers recent developments in individual taxation. The items are arranged in Code section order. The following sections are reviewed: 1. Sec. 1: Tax Imposed; 2. Sec. 24: Child Tax Credit; 3. Sec. 61: Gross Income Defined; 4. Sec. 104: compensation for Injuries or Sickness; 5. Sec. 107: Rental Value of Parsonage; 6. Sec. 108: Income From Discharge of Indebtedness; 7. Sec. 1031: Like-Kind Exchange; 8. Sec. 1033: Involuntary Conversions; 9. Sec. 3121: Employment Taxes; and 10. Sec. 6013: Joint Returns of Income Tax by Husband and Wife.
